TMI Blog2021 (10) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... on or before 31.03.2021. Appeal dismissed. - WRIT APPEAL NO.566/2021, 575/2021, 570/2021, 573/2021, 574/2021, 580/2021, 593/2021, 598/2021, 736/2021, 782/2021 (T-RES) - - - Dated:- 16-8-2021 - THE HON'BLE MR. JUSTICE SATISH CHANDRA SHARMA AND THE HON'BLE MR. JUSTICE SACHIN SHANKAR MAGADUM APPELLANTS: SRI.JEEVAN J. NEERALGI, ADV., SRI.VIKRAM ADITYA HUILGOL, ADVOCATE UNION OF INDIA, THE GST COUNCIL, GOODS AND SERVICES TAX NETWORK, PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, BANGALORE, THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, THE COMMISSIONER OF CENTRAL TAX, NODAL OFFICERS, IT GRIEVANCE REDRESSAL COMMITTEE, THE JOINT COMMISSIONER OF CENTRAL TAX, THE PRINCIPAL COMMISSIONER OFCENTRAL TAX, THE ADDIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Act, 1944 as well as the Input Tax Credit under VAT Act of the respective States. The said decision referred to above has been relied upon by the learned single Judge. 50. Learned single Judge has also placed reliance on Krish Automotors Pvt. Ltd. Vs. Union of India, [(2019(29) G.S.T.L 584 (Del.)] and has ultimately granted the very relief that was granted by the Punjab and Haryana High Court in Adfert Technologies (supra) by prescribing the timeframe within which the assessees could have filed, either electronically or manual statutory forms on or before 31.12.2019. Further, the respondents have given the liberty to verify the genuineness of the merits of the case in accordance with law. 51. We have adverted to the backgr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of removing the said difficulty: PROVIDED that no such order shall be made after the expiry of a period of three years from the date of commencement of this Act. (2) Every order made under this section shall be laid, as soon as may be, after it is made, before each House of Parliament. 52. Therefore, on a careful consideration of the judgments cited by the learned senior counsel and learned counsel for respondents in light of the order impugned, we find that the learned single Judge has been persuaded by the judgment passed in Adfert Technologies in coming to the conclusion that the assessees herein must be granted relief by giving them another opportunity to file/revise TRAN-1 either electronically or manually on or bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion of there being any technical difficulty on the common portal does not arise at all and therefore, learned single Judge ought to have dismissed the writ petition. 55. Insofar as Writ Appeal No.56 of 2020 is concerned, we do not find that the said case could be considered independent of the other cases. The relief granted by the learned single Judge to the respondent-assessee in that case is similar to the one granted to the assessees in the said cases also. This is because the object and purpose is to give the benefit of CENVAT credit earned under the erstwhile tax regime. 56. Hence, we find no reason to interfere with the order of the learned single Judge and hence, Writ Appeal No.56 of 2020 and Writ Appeal Nos.18, 104, 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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